(A) There is hereby imposed a license tax of $100 annually upon the owners of motor vehicles which do not display current license plates and which are not exempted from the requirements of displaying the license plates under the provisions of VA Code §§ 46.2-662 et seq., 46.2-1554 and 46.2-1555, are not in a public dump, in an automobile graveyard as defined in VA Code, § 33.1-348, or in the possession of a licensed junk dealer or licensed motor vehicle dealer.
(1) Any vehicles which are stored on private property for a period not in excess of 60 days, for the purpose of removing parts for the repair of another vehicle shall be exempt from this tax.
(2) Nothing in this section shall be applicable to any vehicle being held or stored by or at the direction of any governmental authority, to any vehicle owned by a member of the armed forces on active duty or to any vehicle regularly stored within a structure.
(B) The license tax shall be paid to the town on or before January 31 of each calendar year. The license decal which shall be issued by the town shall be affixed at a prominent place on the subject vehicle. It shall be presumed that the owner of a motor vehicle is the person on whose land the motor vehicle is located unless shown otherwise.
(1997 Code, § 66-46)
Statutory reference:
Authority for this section, see VA Code, § 15.2-973